著者

中村 恒彦

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 = St. Andrew's University economic and business review (ISSN:02869721)

巻号頁・発行日

vol.53, no.4, pp.7-43, 2012-03-30

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As the counterpart of modern accounting, critical accounting has revealed aspects that could not be clarified by modern accounting. Having its roots in Marxism, critical accounting has indicated that accounting functions not only as a micro accounting policy of each individual company but also as a macro accounting policy. It may not be an overstatement to say that Japanese-style accounting has developed under the combined influence of modern accounting and critical accounting. Despite its contribution, however, critical accounting does not seem to have received due recognition, presumably because of its tendency to deny the legitimacy of modern accounting and the established system. In fact, the theories studied in this paper also have such a tendency. Yet it is a mistake to refuse to acknowledge that critical accounting has revealed aspects that had been overlooked by modern accounting, thereby contributing to the field of accounting as a whole. By discussing the conceptual view, that is, the ideology, that critical accounting envisions, this paper aims to identify the aspects that tend to be overlooked in the existing accounting studies. As emphasized in Western critical accounting, what is believed important in that process is the "alternative" understanding. The ideology of critical accounting is underlain by Marx's formula: "They don't know it, but they do it." Some critical accounting theories argue that accounting or the entire accounting system unconsciously rationalizes or justifies companies' capital accumulation and profit seeking. Other theories claim that disclosing financial statements or the interests of companies as such comprises a surreptitious means of rationalizing or justifying corporate control. In any case, these theories seem to define accounting by examining in one way or another discourses arising from the phenomenon of accounting. It is, however, impracticable to study all theories of critical accounting in this analysis. Instead, this paper reviews the historic trend of critical accounting, thereby identifying the ideology of critical accounting and examining the ideological concepts of accounting. By studying the transition of critical accounting theories over generations of scholars, specifically the transition from the Miyagami theory to the Tsumori theory and to the Yamaji theory, this paper intends to organize what has been drawn from the ideology of critical accounting.

著者

守屋物四郎 著

出版者

丸善

巻号頁・発行日

1895

著者

小沢良吉さく・え

出版者

福音館書店

巻号頁・発行日

1975

著者

カール・シュミット カール・シュルテス著 服部平治 [等]訳

出版者

木鐸社

巻号頁・発行日

1976

著者

寺岡 睦 京極 真

出版者

日本作業療法士協会

巻号頁・発行日

pp.249-258, 2014-06-15

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要旨:本論では,作業に根ざした実践(occupation-based practice;以下,OBP)の新理論であるOBP 2.0の理論と実践を示した.従来のOBPは作業機能障害の解決に取り組むが,信念対立によって制約される限界があった.本論で示すOBP 2.0は,作業機能障害の種類と信念対立解明アプローチを理論統合し,ひとつの理論で2種類の問題に対応できるように構築した.また本論では臨床実践におけるOBP 2.0のモデル提示を行った.OBP 2.0は,作業療法の新理論として有益であると考えられた.

著者

Muneo Okamoto Hiroki Yamaguchi Yasushi Isobe Norio Yokose Taro Mizuki Kenji Tajika Seiji Gomi Hiroyuki Hamaguchi Koiti Inokuchi Kazuo Oshimi Kazuo Dan

出版者

The Japanese Society of Internal Medicine

雑誌

Internal Medicine (ISSN:09182918)

巻号頁・発行日

vol.48, no.10, pp.775-781, 2009 (Released:2009-05-15)

参考文献数

33

被引用文献数

18 32

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Background/Aims Secondary hemophagocytic syndrome (hemophagocytic lymphohistiocytosis, HLH) follows viral infection, malignant disorders, and autoimmune disease. Criteria for HLH diagnosis, which were proposed in 2004, include hypertriglyceridemia. However, some studies reported the absence of hypertriglyceridemia in patients with secondary HLH, differing from those with primary HLH. Subjects and Methods In this study, we investigated the presence or absence of hypertriglyceridemia in 28 patients who were diagnosed with secondary HLH between 1997 and 2007 retrospectively. There were no patients undergoing treatment for those with a history of hyperlipidemia. Results The subjects consisted of 14 patients with lymphoma-associated HLH, 11 with virus-associated HLH, 2 with autoimmune disease-associated HLH, and 1 with post transplantation HLH. In 19 patients (68%), hypertriglyceridemia was noted on diagnosis or during the disease period (mean: 242 mg/dL). Furthermore, the triglyceride (TG) level decreased with the treatment-related amelioration of HLH (mean level before and after treatment: 297 and 136 mg/dL, respectively, p=0.0001). Conclusion These results suggest that the TG level is useful for diagnosing HLH and evaluating the treatment response. TG measurement is simple and inexpensive; therefore, this parameter can be determined several times to evaluate the treatment response.

著者

土田 詔一 佐々木 務 小川 雅弥

出版者

The Japan Petroleum Institute

雑誌

石油学会誌 (ISSN:05824664)

巻号頁・発行日

vol.15, no.4, pp.294-298, 1972-04-01 (Released:2009-01-30)

参考文献数

6

被引用文献数

4 4

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Diels-Alder reaction of cyclopentadiene with 4-vinyl-cyclohexene (1), 5-vinyl-2-norbornene (2), 3a, 4, 7, 7a-tetrahydroindene (3) or dicyclopentadiene (4) prepared by the dimerization reaction between butadiene and cyclopentadiene, was investigated.In the reaction at high temperatures, the isomerization of vinylnorbornene to tetrahydroindene first took place, and the trimers obtained from the reaction of vinylnorbornene were similar to those obtained from tetrahydroindene.Meanwhile, owing to the isomerization of endo-dicyclopentadiene to exo-form, the cyclopentadiene trimer was derived from the latter isomer. The relative reactivity of the double bonds on dimers shown in the following figure was affected by the whole structure of dimer, and the values obtained for double bonds of the same type varied depending upon each compound.

著者

大蔵省印刷局 [編]

出版者

日本マイクロ写真

巻号頁・発行日

vol.1919年06月11日, 1919-06-11

著者

塩原 亜紀

出版者

横浜国立大学国語・日本語教育学会

雑誌

横浜国大国語研究 (ISSN:02881489)

巻号頁・発行日

vol.20, pp.1-10, 2002-03-20

著者

菅原秀幸著

出版者

岩手出版

巻号頁・発行日

1986

著者

大蔵省印刷局 [編]

出版者

日本マイクロ写真

巻号頁・発行日

vol.1915年12月17日, 1915-12-17

著者

大蔵省印刷局 [編]

出版者

日本マイクロ写真

巻号頁・発行日

vol.1915年11月25日, 1915-11-25

著者

東京新聞出版局編

出版者

東京新聞出版局

巻号頁・発行日

1987

著者

出版刊行会編

出版者

東京新聞出版局

巻号頁・発行日

1991

著者

大蔵省印刷局 [編]

出版者

日本マイクロ写真

巻号頁・発行日

vol.1912年08月22日, 1912-08-22

著者

大蔵省印刷局 [編]

出版者

日本マイクロ写真

巻号頁・発行日

vol.1912年12月24日, 1912-12-24

著者

吉永 純

出版者

賃社編集室 ; 1972-

雑誌

賃金と社会保障 = Wage & social security (ISSN:09114718)

巻号頁・発行日

no.1751, pp.12-16, 2020-04

著者

川口 幸也 Yukiya Kawaguchi

出版者

東信堂

雑誌

木下直之編. (未来を拓く人文・社会科学 ; 16)

巻号頁・発行日

pp.58-69, 2009-03-10

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芸術の生まれる場

著者

Emdadul Haque Hiroaki Tabuchi Yuki Monden Keisuke Suematsu Kenta Shirasawa Sachiko Isobe Masaru Tanaka

出版者

Japanese Society of Breeding

雑誌

Breeding Science (ISSN:13447610)

巻号頁・発行日

pp.19099, (Released:2020-05-19)

被引用文献数

10

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While sweetpotato (Ipomoea batatas L.) improvement has generally been done by field-based selection, molecular genetic studies on traits of interest, i.e., molecular markers are needed for enhancing the breeding program of this world’s 7th most important crop, as such markers facilitate marker-assisted selection. Here, we performed a combined approach of QTLs analyses and GWAS of storage root β-carotene content (BC), dry-matter (DM) and starch content (SC) using the genetic linkage maps constructed with 5,952 and 5,640 SNPs obtained from F1 progenies between cultivars ‘J-Red’ and ‘Choshu’. BC was negatively correlated with DM (r = –0.45) and SC (r = –0.51), while DM was positively correlated with SC (r = 0.94). In both parental maps, a total of five, two and five QTL regions on linkage groups 7 and 8 were associated with BC, DM and SC, respectively. In GWAS of BC, one strong signal (P = 1.04 × 10–9) was observed on linkage group 8, which co-located with one of the above QTL regions. The SNPs markers found here, particularly for β-carotene, would be useful base resources for future marker-assisted selection program with this trait.

著者

井上 光平 浦浜 喜一

出版者

一般社団法人 映像情報メディア学会

雑誌

映像情報メディア学会誌 (ISSN:13426907)

巻号頁・発行日

vol.59, no.11, pp.1701-1704, 2005-11-01 (Released:2011-03-14)

参考文献数

8

被引用文献数

1 1

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An acceleration method is presented for searching for similar images based on the lower bound of the Euclidean distance between feature vectors. The lower bound is calculated with lower dimensional feature vectors that are obtained by partitioning each image into several blocks. The effectiveness of the proposed method was determined experimentally using a simple image database. The time required for a 10-NN search was reduced by 95 percent on average.